Gillis v. Yount

LEIBSON, Justice.

These cases challenge the constitutionality of KRS 132.020(5), which classifies un-mined coal separately from other real property and then taxes it “at the rate of one-tenth of one cent ($.001) per one hundred dollars ($100) of assessed value.” All other real property is taxed “for state purposes” under KRS 132.020(1) at “thirty-one and one-half cents (31 Vat) upon each one hundred dollars ($100) of value.”

The cases are consolidated. In the first case Yount and others similarly situated, a class of real property owners, claim that the statute is unconstitutional because the…